Finding 1168934 (2025-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-01-13

AI Summary

  • Core Issue: The School System failed to maintain proper documentation for 3 student withdrawals, impacting the accuracy of the graduation rate cohort.
  • Impacted Requirements: Policies must ensure accurate records of student withdrawals are kept, including official documentation for transfers or other reasons for leaving.
  • Recommended Follow-Up: Establish clear procedures for documenting student removals from cohorts, and continue training for staff to ensure compliance with state regulations.

Finding Text

2025-002 Title I Special Tests and Provisions Program: Title I Grants to Local Educational Agencies - Assistance Listing Number 84.010. Grant Number(s): 28-24-T1-26 Compliance Requirement: Special Tests and Provisions – Annual Report Card, High School Graduation Rate Criteria: Policies and procedures should exist to verify accurate student graduation records are maintained and proper classification of student withdrawals is reported. To remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: During year ended June 30, 2025, in our sample of 40 student withdrawals, we identified 3 incidences in which students were reported to have withdrawn from the School System and removed from the graduation rate cohort at the State level, however the School System did not meet the Cohort Requirement of keeping the appropriate documentation of students that drop before graduation. For the 3 students identified, there was no record of the students on file, thus no evidence of a student file maintained by the School System. No documentation was available to support the withdrawal code and purpose of withdrawal. Cause: The School System personnel did not maintain accurate and current records and thus could not provide any documentation or support evidencing students which were not on file. Effect: The School System has no record of withdrawal or the purpose of withdrawal for 3 students previously documented as attending school within the School System and thus cannot confirm proper removal from the graduation rate cohort at the State level and under the correct withdrawal code. Questioned Costs: None. Repeat Finding: Yes, repeat of findings 2024-001 and 2023-003. Recommendation: We recommend the School System establish procedures to ensure appropriate documentation is obtained related to removal of students from a cohort in accordance with Louisiana Administrative Code Title 28, Part LXXXIII, Chapter 6, §611. View of Responsible Officials: The teaching and learning department provided training to involved parties beginning with the 2024-25 school year. Trainings will continue to occur as adequate processes have been developed.

Corrective Action Plan

The District will continue to provide training to involved parties to ensure that previously developmed processes continue to be followed.

Categories

Special Tests & Provisions

Other Findings in this Audit

  • 1168933 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $21.05M
10.553 SCHOOL BREAKFAST PROGRAM $6.12M
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $4.41M
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $2.01M
10.555 NATIONAL SCHOOL LUNCH PROGRAM $1.83M
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $1.23M
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $913,893
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $417,577
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $256,189
93.600 HEAD START $252,840
84.425 EDUCATION STABILIZATION FUND $221,142
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $209,787
16.839 STOP SCHOOL VIOLENCE $184,012
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $179,469
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $126,892
12.U01 RESERVE OFFICERS' TRAINING CORP VITALIZATION ACT OF 1964 PL88-647 AIR FORCE JUNIOR RESERVE OFFICER TRAINING CORP. (JROTC) $101,967
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $100,000
84.371 COMPREHENSIVE LITERACY DEVELOPMENT $99,601
84.027 SPECIAL EDUCATION GRANTS TO STATES $47,077
84.011 MIGRANT EDUCATION STATE GRANT PROGRAM $25,227
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $17,000
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $15,600
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $7,931
93.434 EVERY STUDENT SUCCEEDS ACT/PRESCHOOL DEVELOPMENT GRANTS $2,000